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On the importance of the tax system in marginal cost of funds calculations
Beaud, Mickael - In: The B.E. journal of economic analysis & policy 11 (2011) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10009576825
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
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How progressive is the US federal tax system? : An historical and international perspective
Piketty, Thomas; Saez, Emmanuel - 2006
Persistent link: https://www.econbiz.de/10003366821
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Labor supply, taxation, and the use of tax revenues : a real-effort experiment in Canada, France, and Germany
Keser, Claudia; Masclet, David; Montmarquette, Claude - In: Public finance review : PFR 48 (2020) 6, pp. 714-750
Persistent link: https://www.econbiz.de/10012391067
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The effect of tax enforcement on tax elasticities : evidence from charitable contributions in France
Fack, Gabrielle; Landais, Camille - In: Journal of public economics 133 (2016), pp. 23-40
Persistent link: https://www.econbiz.de/10011586254
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Behavioral responses to inheritance tax : evidence from notches in France
Goupille-Lebret, Jonathan; Infante, Arturo - In: Journal of public economics 168 (2018), pp. 21-34
Persistent link: https://www.econbiz.de/10012035999
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The powerlessness of employees in France : the spread of income taxation, 1945-1980
Lynch, Frances M. B. - In: Worlds of taxation : the political economy of taxing, …, (pp. 131-153). 2018
Persistent link: https://www.econbiz.de/10011896041
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Labor tax cuts and employment : a general equilibrium approach for France
Espinoza, Raphael; Pérez Ruiz, Esther - 2014
Persistent link: https://www.econbiz.de/10010441702
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The unusual French policy mix towards labour market inequalities
Bozio, Antoine - In: Fiscal studies : the journal of the Institute for … 45 (2024) 1, pp. 43-54
Persistent link: https://www.econbiz.de/10014537451
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Tax minimization by french cohabiting couples
Bargain, Olivier; Echevin, Damien; Etienne, Audrey; … - In: National tax journal 75 (2022) 2, pp. 265-296
Persistent link: https://www.econbiz.de/10013329575